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Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman
Certified Public Accountant Education And Ethical Decision-Making Preparedness: A Phenomenological Study Exploring The Connection, Vicki Bealman
Doctoral Dissertations and Projects
The purpose of this phenomenological study was not to evaluate efficacy of ethical training for current accounting programs, but to understand the perceptions of Certified Public Accountants (CPAs) for the influence of accounting ethical education requirements on their ethical decision-making preparedness. The study used pre-interview surveys, face-to-face interviews, and timeline drawings to acquire data in four principle areas: CPA ethical decision-making preparedness, accounting program ethics educational requirements, accounting program ethics learning activities, and CPA perceptions of necessary changes to accounting program ethics requirements. Results from Virginia CPA perceptions indicate the definition of ethical decision-making as doing the right thing at …
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Research Collection School Of Computing and Information Systems
The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Improving Ethics Education In Accounting: Lessons From Medicine And Law, Chunhui Liu, Lee J. Yao, Nan Hu
Research Collection School Of Computing and Information Systems
The purpose of this paper is to offer accounting educators additional perspectives for ethics education by considering teaching approaches from medicine and law. It takes the form of literature review and argument. The paper finds that ethics education in accounting shows deficiencies in terms of code-bound content, less systematic formal training, less informal hands-on training, and less usage of partnering in comparison to ethics education in medicine and law, thereby producing students with higher moral cognitive capabilities. Based on these findings, the authors provide some recommendations for improvement.